2009 (1) TMI 743

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....or the Respondent. ORDER This is an application for waiver of pre-deposit and stay of recovery of dues adjudged against them by the original authority and sustained in the impugned order. The original authority had demanded service tax of Rs. 1,42,460/- found to have been due from the applicants towards service rendered under the category 'Goods Transport Agency' (GTA) during the period 1-4-....

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....d by and under any law; (d) any society registered under the Society Registration Act, 1860 (21 of 1860) or any other law corresponding to that Act in force in any part of India; (e) any cooperative society established by or under any other law; (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or rules made thereunder or; (g) any body ....

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....e orders of the lower authorities were beyond the scope of the proposals contained in the show-cause notice. He invites my attention to para 3.2 of the show-cause notice :- "3.2 As per Rule 2(1)(d) sub-clause (v) of Service Tax Rules, 1994 amended vide Notification 35/2004-Service Tax dated 3-12-2004, the person responsible for paying service tax in relation to taxable service provided by a goo....